2. Donna purchased. taxed as a 's one-third interest of the DEF LLC (which is a partnership) for $125,000. In connection with Donna's purchase, accounting with respect to sales of inventory and the cash method with the LLC made a 754 election. The DEF LLC uses the accrual method of interest, the DEF LLC's asset bases and fair market value were as follows: respect to the provision of services. When Donna purchased her one-third Adjusted Adjusted Assets Basis Cash $ 9,000 F.M.V. $ 9,000 D Basis F.M.V. Accounts $ 75,000 $125,000 Receivable $ 6,000 E Inventory $ 60,000 $ 36,000 $120,000 $ 75,000 $125,000 F $ 75,000 $125,000 Land $ 45,000 $ 30,000 Building $105,000 $180,000 $225,000 $375,000 $225,000 $375,000 The land and building are 1231 assets. Determine the 743(b) special basis for each of the LLC's assets with respect to Donna.